Case 1 2 3 4 50,000 300,000 100,000 200,000 50,000 300,000 75,000 200,000 $ 100 $ 40 $ 60 $ 45 $ 63 $ 19 $ 35 $ 30 $ 25 $ 8 $ 17 $ 6 10,000 70,000 20,000 60,000 39 $ 60* Division A: Capacity in units Number of units now being sold to outside customers Selling price per unit to outside customers Variable costs per unit Fixed costs per unit (based on capacity) Division B: Number of units needed annually Purchase price now being paid to an outside supplier $ 92 $